The law firm, Heiman Gouge & Kaufman, LLP ("Heiman") which was representing the whistle-blower in the eToys bankruptcy case needed the court's approval to stop representing the whistleblower and thus filed a motion to be relieved. This behavior is known as an ACPOC Syndrome Motion whereby a lawfirm seeks to abandon its client in order to avoid taking action which could bring punishment on an opposing attorney. The whistleblower filed this affidavit showing relevant facts unreported by Heiman in their motion, as well as an extraordinary letter from a different honorable lawer who would not let Heiman dance around its responsibility.